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provision in connection with finance ; but this Resolution does not extend to the making of any amendment with respect to value added tax so as to provide--

(a) for zero-rating or exempting any supply ;

(b) for refunding any amount of tax ;

(c) for varying the rate of that tax otherwise than in relation to all supplies and importation ; or

(d) for relief other than relief applying to goods of whatever description or services of whatever description.

Mr. Speaker : I am now required under Standing Order No. 50(3) to put, without further debate, the Question on each of the remaining ways and means motions. My understanding is that hon. Members do not require a Division until we get to motion No. 23 ; in which case, with the leave of the House, I will put the motions before that together.

2. Spirits

Resolved,

That, as from 6 o'clock in the evening of 10th March 1992, the rate of duty specified in section 5 of the Alcoholic Liquor Duties Act 1979 shall be increased from £18.96 per litre of alcohol in the spirits to £19.81 per litre of alcohol in the spirits.

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And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

3. Beer

Resolved,

That, as from 6 o'clock in the evening of 10th March 1992, the rate of duty specified in section 36 of the Alcoholic Liquor Duties Act 1979 as that section has effect apart from section 7(1) of the Finance Act 1991 shall be increased from £1.06 per hectolitre for every degree by which the original gravity of beer exceeds 1000 degrees to £1.108 per hectolitre for every such degree.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

4. Wine and made-wine

Resolved,

That, as from 6 o'clock in the evening of 10th March 1992, the rates of duty under sections 54 and 55 of the Alcoholic Liquor Duties Act 1979 shall be as follows--

                             |Appointment Date |Retirement Date                    

-----------------------------------------------------------------------------------

Lord Keith of Kinkel         |10 January 1977  |7 February 1997                    

Lord Templeman MBE           |30 September 1982|3 March 1995                       

Lord Griffiths MC            |23 May 1985      |26 September 1998                  

Lord Ackner                  |30 January 1986  |18 September 1995                  

Lord Goff of Chieveley       |6 February 1986  |12 November 2001                   

Lord Jauncey of Tullichettle |9 February 1988  |8 May 2000                         

Lord Lowry                   |5 August 1988    |30 January 1994                    

Lord Browne-Wilkinson        |1 October 1991   |30 March 2005                      

Lord Mustill                 |10 January 1992  |10 May 2006                        

Lord Slynn of Hadley         |11 March 1992    |17 February 2005                   

5. Cider

Resolved ,

That, as from 6 o'clock in the evening of 10th March 1992, the rate of duty specified in section 62(1) of the Alcoholic Liquor Duties Act 1979 shall be increased from £20.40 per hectolitre to £21.32 per hectolitre.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

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6. Tobacco products (rates)

Resolved ,

That, as from 6 o'clock in the evening of 10th March 1992, for the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted --

                             |Appointment Date |Retirement Date                    

-----------------------------------------------------------------------------------

Lord Keith of Kinkel         |10 January 1977  |7 February 1997                    

Lord Templeman MBE           |30 September 1982|3 March 1995                       

Lord Griffiths MC            |23 May 1985      |26 September 1998                  

Lord Ackner                  |30 January 1986  |18 September 1995                  

Lord Goff of Chieveley       |6 February 1986  |12 November 2001                   

Lord Jauncey of Tullichettle |9 February 1988  |8 May 2000                         

Lord Lowry                   |5 August 1988    |30 January 1994                    

Lord Browne-Wilkinson        |1 October 1991   |30 March 2005                      

Lord Mustill                 |10 January 1992  |10 May 2006                        

Lord Slynn of Hadley         |11 March 1992    |17 February 2005                   

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

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8. Hydrocarbon oil-- Resolved,

That, as from 6 o'clock in the evening of 10th March 1992, the Hydrocarbon Oil Duties Act 1979 shall have effect with the following amendments--

(1) In section 6(1) for "£0.2585" and "£0.2187" there shall be substituted "£0.2779" and "£0.2285" respectively.

(2) In section 11(1) for "£0.0091" and "£0.0129" there shall be substituted "£0.0095" and "£0.0135" respectively.

(3) In section 13A(1) for "£0.0344" there shall be substituted "£0.0437".

(4) In section 14(1) for "£0.0091" there shall be substituted "£0.0095".

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. 9. Vehicles excise duty (rates : cars etc.)-- Resolved, That--

(1) The Vehicles (Excise) Act 1971 shall be amended as follows. (2) In Schedule 2, in the second column of the Table set out in Part II, for "100" there shall be substituted "110".

(3) In Schedule 5, in the second column of the Table set out in Part II, for "100.00" there shall be substituted "110.00". (4) This Resolution shall apply in relation to licences taken out after 10th March 1992.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. 10. Vehicles excise duty (rates : tricycles)-- Resolved, That--

(1) The Vehicles (Excise) Act 1971 shall be amended as follows. (2) In the Table set out in Part II of Schedule 1 for paragraph 4 there shall be substituted--

(3) This Resolution shall apply in relation to licences taken out after 10th March 1992.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. 13. General betting duty-- Resolved,

That, in relation to bets made on or after 1st April 1992, for "8 per cent." in section 1(2) of the Betting and Gaming Duties Act 1981 there shall be substituted "7.75 per cent.".

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

17. Value added tax (payments on account)

Resolved ,

That provision may be made about payments on account of value added tax.

18. Value added tax(penalty for serious misdeclaration, etc.)

Resolved ,

That--

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(1) In section 14(1) of the Finance Act 1985, for "20 per cent." there shall be substituted "15 per cent.".

(2) Subject to paragraph (3) below, this Resolution shall apply where a penalty is assessed after 10th March 1992 in relation to a prescribed accounting period beginning on or after 1st April 1990. (3) This Resolution shall not apply in the case of a supplementary assessment if the original assessment was made on or before 10th March 1992.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

19. Value added tax (default surcharge)

Resolved,

That--

(1) In section 19(5) of the Finance Act 1985, for the words from "and" at the end of paragraph (b) to the end of the subsection there shall be substituted--

"(c) in relation to the third such period, the specified percentage is 15 per cent. ; and

(d) in relation to each such period after the third, the specified percentage is 20 per cent."

(2) This Resolution shall apply in relation to any liability to a surcharge arising on or after 1st April 1992.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

20. Car tax (rates)

Resolved,

That, in relation to vehicles on which car tax becomes due after 10th March 1992 for "10 per cent." in both places where the words occur in section 1(2) of the Car Tax Act 1983 there shall be substituted "5 per cent.".

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

22. Income tax (lower rate)

Resolved,

That--

(1) Section 1 of the Income and Corporation Taxes Act 1988 shall be amended as follows.

(2) In subsection (2) the following paragraph shall be inserted before paragraph (a)--

"(aa) in respect of so much of an individual's total income as does not exceed £2,000, at such rate as Parliament may determine to be the lower rate for that year ;".

(3) In paragraph (a) of subsection (2) after "within" there shall be inserted "paragraph (aa) above or".

(4) This Resolution shall apply for the year 1992-93 and subsequent years of assessment.

(5) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 203 of the Income and Corporation Taxes Act 1988 before 18th May 1992.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

23. Income tax (charge and rates for

1992-93) Motion made, and Question put,

That--

(1) Income tax shall be charged for the year 1992-93, and for that year--

(a) the lower rate shall be 20 per cent.,

(b) the basic rate shall be 25 per cent., and

(c) the higher rate shall be 40 per cent.

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(2) For the year 1992-93 the basic rate limit shall be £23,700, and for that year--

(a) section 1(4) of the Income and Corporation Taxes Act 1988 shall not apply ;

(b) section 1(2)(b) of that Act shall apply as if the amount specified in it were £23,700.

(3) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 203 of the Income and Corporation Taxes Act 1988 before 18th May 1992.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. The House divided : Ayes 351, Noes 206.

Division No. 109] [10.15 pm

AYES

Adley, Robert

Alexander, Richard

Alison, Rt Hon Michael

Allason, Rupert

Amery, Rt Hon Julian

Amess, David

Amos, Alan

Arbuthnot, James

Arnold, Jacques (Gravesham)

Ashby, David

Aspinwall, Jack

Atkins, Robert

Atkinson, David

Baker, Rt Hon K. (Mole Valley)

Baker, Nicholas (Dorset N)

Banks, Robert (Harrogate)

Barnes, Mrs Rosie (Greenwich)

Batiste, Spencer

Beaumont-Dark, Anthony

Bellingham, Henry

Bendall, Vivian

Bennett, Nicholas (Pembroke)

Benyon, W.

Bevan, David Gilroy

Biffen, Rt Hon John

Blaker, Rt Hon Sir Peter

Body, Sir Richard

Bonsor, Sir Nicholas

Boscawen, Hon Robert

Boswell, Tim

Bottomley, Peter

Bottomley, Mrs Virginia

Bowden, A. (Brighton K'pto'n)

Bowden, Gerald (Dulwich)

Bowis, John

Boyson, Rt Hon Dr Sir Rhodes

Braine, Rt Hon Sir Bernard

Brandon-Bravo, Martin

Brazier, Julian

Bright, Graham

Brooke, Rt Hon Peter

Brown, Michael (Brigg & Cl't's)

Bruce, Ian (Dorset South)

Buck, Sir Antony

Budgen, Nicholas

Burns, Simon

Burt, Alistair

Butler, Chris

Butterfill, John

Carlisle, John, (Luton N)

Carlisle, Kenneth (Lincoln)

Carrington, Matthew

Carttiss, Michael

Cartwright, John

Cash, William

Chalker, Rt Hon Mrs Lynda

Channon, Rt Hon Paul

Chapman, Sydney

Chope, Christopher

Churchill, Mr

Clark, Rt Hon Alan (Plymouth)

Clark, Dr Michael (Rochford)

Clark, Rt Hon Sir William

Clarke, Rt Hon K. (Rushcliffe)

Colvin, Michael

Conway, Derek

Coombs, Anthony (Wyre F'rest)

Coombs, Simon (Swindon)

Cope, Rt Hon Sir John

Cormack, Patrick

Couchman, James

Cran, James

Currie, Mrs Edwina

Curry, David

Davies, Q. (Stamf'd & Spald'g)

Davis, David (Boothferry)

Day, Stephen

Devlin, Tim

Dickens, Geoffrey

Dicks, Terry

Dorrell, Stephen

Douglas-Hamilton, Lord James

Dover, Den

Dunn, Bob

Durant, Sir Anthony

Dykes, Hugh

Eggar, Tim

Emery, Sir Peter

Evans, David (Welwyn Hatf'd)

Evennett, David

Fairbairn, Sir Nicholas

Fallon, Michael

Farr, Sir John

Fenner, Dame Peggy

Field, Barry (Isle of Wight)

Finsberg, Sir Geoffrey

Fishburn, John Dudley

Fookes, Dame Janet

Forman, Nigel

Forsyth, Michael (Stirling)

Forth, Eric

Fowler, Rt Hon Sir Norman

Fox, Sir Marcus

Franks, Cecil

Freeman, Roger

French, Douglas

Fry, Peter

Gale, Roger

Gardiner, Sir George

Garel-Jones, Rt Hon Tristan

Gill, Christopher

Gilmour, Rt Hon Sir Ian

Glyn, Dr Sir Alan

Goodhart, Sir Philip

Goodlad, Rt Hon Alastair

Goodson-Wickes, Dr Charles

Gorman, Mrs Teresa

Gorst, John

Grant, Sir Anthony (CambsSW)

Greenway, Harry (Ealing N)

Greenway, John (Ryedale)

Gregory, Conal

Griffiths, Sir Eldon (Bury St E')

Griffiths, Peter (Portsmouth N)

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